GST ON GTA

[jayesh thacker]

my company registered under gst, company recd GTA service and lr amount is 200/-,other lr amt is 1200/-, in this case gta rcm is applicable, any lr limit under gst

AI Summary

GST Applies to Goods Transport Agency Services via Reverse Charge; Section 9(3) Limit is 1,500 per Consignment Note. A company registered under GST inquired about the applicability of the Goods and Services Tax (GST) on Goods Transport Agency (GTA) services, specifically regarding reverse charge mechanism (RCM) and any applicable limits. Respondents clarified that under Notification No.12/2017, reverse charge applies to GTA services. The threshold exemption is 5,000 per day for intra-State supplies, but this does not apply to services under Section 9(3) RCM, where the limit is 1,500 for each consignment note (LR). The 5,000 scheme is relevant only for purchases from unregistered buyers under Section 9(4).